Course Details

This course looks at the following aspects in relation to tax and property:

  • The various tax rates in relation to property – Company and Personal tax
  • The badges of trade in relation to property – the importance of identifying whether it is investment or trade.
  • Moving from trade to investment – Is this possible – What is it easier to move to/from
  • Ownership structures
  • Section 604A – 4/7-year exemption – potential opportunities but don’t assume it always applies
  • Holding Companies and property companies
  • Stamp duty considerations
  • Family Partnership and property
  • Debt restructuring and property
  • The use of put and call options to secure sale but not create upfront liability
  • If purchasing a trade property – Purchase in Co. itself or Parent Co.?
  • What to watch where land owned personally, and Company intends to purchase the property

CPD Course Speaker

OmniPro Tax and Legal

John Murphy

As a Director of OmniPro Tax and Legal Limited, John relishes problem-solving to help accountants develop innovative client solutions and sharing his technical knowledge on tax, company law, financial reporting and auditing.

A Chartered Tax Adviser, he advises clients in practice on a range of issues from income tax, tax planning, restructuring to exit planning as well as advising on company law in relation to these and many other matters. In addition, he provides support on financial reporting, auditing and company law; conducts company valuations and advises on pre-sale restructuring. He is also an insolvency practitioner who acts as liquidator in members voluntary liquidations and is a Registered Auditor.